SEC Company Response from Cibatella Corp. (CIK 0002079546) — Dec 15, 2025
Cibatella Corp. (CIK 0002079546)
Date: Dec. 15, 2025 · CIK: 0002079546 · Accession: 0001683168-25-009137
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290791
Letter
Cibatella Corp.
Astangu tanav 62, Tallinn, Harju 13519, Estonia
+1(307)6556080
cibatella.corp@cibatella.com
______________________________________________________
December 15, 2025
Attention:
Rebekah Reed
Attorney Advisor
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE,
Washington, DC 20549
Re: Cibatella Corp.
Registration Statement on Form S-1
Filed October 9, 2025
File No. 333-290791
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cibatella Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-290791), as amended (the “Registration Statement”), so that it may become effective at 12:00 p.m. Eastern Daylight Time on December 18, 2025, or as soon as practicable thereafter.
· Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.
· The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.
· The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours truly,
Cibatella Corp.
/s/ Janek Innos
Janek Innos
President, Chief Financial Officer,
Chief Executive Officer, Director
Show Raw Text
CORRESP 1 filename1.htm Cibatella Corp. Astangu tanav 62, Tallinn, Harju 13519, Estonia +1(307)6556080 cibatella.corp@cibatella.com ______________________________________________________ December 15, 2025 Attention: Rebekah Reed Attorney Advisor Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE, Washington, DC 20549 Re: Cibatella Corp. Registration Statement on Form S-1 Filed October 9, 2025 File No. 333-290791 REQUEST FOR ACCELERATION OF EFFECTIVENESS Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cibatella Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-290791), as amended (the “Registration Statement”), so that it may become effective at 12:00 p.m. Eastern Daylight Time on December 18, 2025, or as soon as practicable thereafter. · Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. · The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. · The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Yours truly, Cibatella Corp. /s/ Janek Innos Janek Innos President, Chief Financial Officer, Chief Executive Officer, Director